Which of the following procedures should an accountant perform during an engagement to compile prospective financial statements? (Points : 10)

Test the entity's internal controls to determine if adequate controls exist so that financial projections can be reasonably achieved.

Make inquiries prior to the date of the report about possible future transactions that may impact the forecast once the report is issued.

Make inquiries about the accounting principles used in the preparation of the prospective financial statements.

Compare the prospective financial statements with the entity's historical results for the prior year.